國民年金對所得重分配的影響

隨著時代的變遷，醫療科技的進步，以及養生觀念的盛行，台灣自由化、民主化的發展下，價值觀改變及社會環境的變化使得國人對於政府提供的公共服務需求日益增加，加上老年人口逐年的攀升，為了能提供老年人口妥善協助與保障，我國開始實施國民年金制度，解決老年生活的經濟安定問題。在社會保險中，國民年金制度是重要的一環，而社會保險制度是具有濟弱扶傾、所得重分配的功能，一般而言，政府主要藉由現金移轉與實物移轉的方式來達成所得重分配的目標。而本研究所關切的問題是，國民年金制度究竟是否產生了所得重分配的效果。本研究根據Moene與Wallerstein(2001)使用的衡量薪資分配概念，計算民國97年至99年所得分配情形。結果顯示，實施國民年金前、實施國民年金後其所得分配情形皆是97年第二等家戶所得是較均勻的，較不均勻是第五等家戶所得；而98年、99年以第三等家戶所得分配較均勻，所得較不均勻是第五等家戶所得；評估國民年金實施前後比較，對於不同所得層級家戶所得的影響，在97年中第一等家戶所得，發現了實施國民年金對其所得較均勻，其分配是有改善的情形；對第五等家戶所得而言，實施國民年金後，所得分配較不均勻，表示國民年金制度藉由現金移轉的方式，達到了所得重分配的效果，合乎社會保險制度，但98、99年其結果顯示出第一等家戶所得因實施國民年金，並未讓所得變得較均勻，反而是讓呈現所得不均勻的現象，第五等家戶所得，亦是所得不均勻現象，表示目前國民年金制度並未因現金移轉的方式，達到所得重分配的效果。原因可能是因為推行國民年金是為了因應我國高齡化社會的來臨，讓目前的民眾能先支付保費，而在未來老年生活能夠領取老年基本年金及給付過生活，故目前未能看出國民年金是否達到所得重分配。

關鍵字

國民年金；社會保險；所得重分配

並列摘要

National Pension Insurance plays an important role in social security and social insurance mechanism functions as a way to help those disadvantaged while promoting income redistribution. The main concern issue of this research is to ensure if NPI has come to its designated purpose of income redistribution. This research is based on the concept of salary distribution measurement used by Moene and Wallerstein (2001) to calculate income distribution from year 2008 to 2010. Result shows that before and after NPI program is started, it is both the families belong to the 2nd tier of income have more uniformed income distribution and less uniformed for the 5th tier in 2008. However, in 2009 and 2010 families of 3rd tier is more uniformed as it is less for the 5th tier. In evaluation of the effect to families of different tiers before and after NPI started, it shows that 1st tier is more uniformed after NPI and income distribution has improved in 2008. But for the 5th tier, it is less uniformed after NPI is implemented. This shows that NPI has not reached its goal of income redistribution by cash transfer to satisfy social security system needs. Yet the result in 2009 and 2010 shows families of the lowest tier of income do not enjoy a more uniformed income but are in an even worse situation. To those are in the 5th tier also less uniformed. This means that current NPI program does not reach the goal of income redistribution by cash transfer. Possible causes might be that the purpose of NPI is to deal with our ever-aging society and people pay insurance expense now so that they could receive basic elderly pension funds and payments for their livelihood in the future when they are getting old and therefore it is unable to tell if NPI could promote income redistribution at this moment.